PEIMS Data Standards 011 ORGANIZATION DATA - SHARED SERVICES ARRANGEMENT

To find all edits that apply to this record, also consult General Data Submission Rules, Record Type General Edits, and Data Element General Edits.

Input Record Type Code	District ID	Shared-Svcs-Arrangemt-Type-Code	Fiscal Agent District ID	Filler
E0755	E0212	E0776	E0777
C042		C049
Columns 1 - 3	Columns 4 – 9	Columns 10 – 11	Columns 12 - 17	Columns 18 - 80
011
011

The 011 Shared Services Arrangement Organization Data record identifies the ESC/LEA fiscal agents and the ESC and/or LEA member(s) for each type of shared services arrangement (SSA) that exists among two or more ESCs and or LEAs.

INPUT-RECORD-TYPE-CODE (E0755) identifies the type of data on a PEIMS data submission record.

DISTRICT-ID (E0212) indicates the district identification number registered with the Texas Education Agency. For the purposes of the 011 SSA data, the DISTRICT-ID data element identifies the member ESC/LEA that is a member of a particular SSA type identified with the Shared Services Arrangement Type Codes (E0776).

DISTRICT-ID on the 011 Shared Services Arrangement record must match the value for DISTRICT-ID on the 010 District record.

SHARED-SVC-ARRANGEMT-TYPE-CODE (E0776) indicates the type of program or service provided by a shared services arrangement.

FISCAL-AGENT-DISTRICT-ID (E0777) is the county-district number of the shared services arrangement fiscal agent registered with the Texas Education Agency.

If the fiscal agent is a county, enter the county number for the leftmost three digits of FISCAL-AGENT-DISTRICT-ID, and enter 000 for the rightmost three digits.

The fiscal agent does not report a record for each shared services arrangement member district. Each district, whether fiscal agent or member, reports its own 011 record(s). This is different from the 033 DISTRICT FINANCE DATA - SHARED SERVICES ARRANGEMENT ACTUAL record reporting, where only the fiscal agent reports the 033 DISTRICT FINANCE DATA - SHARED SERVICES ARRANGEMENT ACTUAL record details.

When the fiscal agent enters its own 011 records, the fiscal agent reports a record for each shared services arrangement regardless of whether it participates as a member. For a fiscal agent, the DISTRICT-ID and FISCAL-AGENT-DISTRICT-ID will be the same.

FISCAL-AGENT-DISTRICT-ID is the fiscal agent district ID number. The fiscal agent district is responsible for reporting:

Shared services arrangements are used by school districts and/or education service centers to share personnel or services, when one entity cannot justify the cost of employing a specialized staff member, but a group can justify a portion of the salary. Specific guidance is provided in the FAR module of the Financial Accountability System Resource Guide and PEIMS Data Standards for school districts (as government entities) to record and report the results of operations of shared service arrangements.

This guidance does not apply to non-profit charter schools since they are 501(c)(3) entities rather than government entities; therefore, non-profit charter schools are required to record the results of shared service arrangements within their own financial statements. If one entity maintains the accounting transactions for all entities sharing services, that entity must provide the necessary accounting information to each of the participating entities to record transactions.

However, any charter schools with a governmental charter holder (city, university, community college, etc.) are still required to follow governmental accounting standards and would follow shared service accounting guidelines.

A 011 SSA record must be reported by each ESC and LEA which participates in (are a member of) a SSA. This includes the ESCs and LEAs serving as fiscal agents for a particular SSA.

When the fiscal agent enters its own 011 records, the fiscal agent reports a record for each shared services arrangement regardless of whether it participates as a member.

For a fiscal agent, the DISTRICT-ID and FISCAL-AGENT-DISTRICT-ID will always be the same value.

For each 011 record, there must be a 032 Financial Actual data record and a 033 SSA record with appropriate fund codes for the SSA financial reporting.

The fiscal agent for a particular SSA does not report a 011 record for each shared services arrangement member district. Each ESC and LEA, whether a fiscal agent of, or a member of, a SSA, reports its own 011 record(s). This is different from the 033 SSA Financial Actual record reporting, where only the fiscal agent reports the financial expenditures for each of the SSA members.

011 ORGANIZATION DATA - SHARED SERVICES ARRANGEMENT: Example #1 | Example #2 | Example #3 | Example #4 | Example #5

For assistance with the PEIMS Data Standards contact the PEIMS Office at PeimsCustomerSupport@tea.state.tx.us

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